The growth effects of tax rates in the OECD

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The growth effects of tax rates in the OECD

This paper explores the merits of macro- and micro-based tax rate measures within an open economy ‘fiscal policy and growth’ model. Using annual data for 15 OECD countries we find statistically small, non-robust long-run growth effects of macro-based average tax rates on capital income and consumpti...

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Bibliographic Details
Main Authors:	Gemmell, Norman, Kneller, Richard, Sanz, Ismael
Format:	Article
Published:	Wiley 2014
Subjects:	Marginal tax rates Average tax rates Personal tax Corporate tax GDP growth
Online Access:	https://eprints.nottingham.ac.uk/29432/

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